Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste and scrap, semi-manufactures and various plastic finished products. This chapter is divided into two subchapters: Subchapter I (3901-3914) covers plastics in primary forms, and Subchapter II (3915-3926) covers plastic semi-manufactures and finished products. 392290 falls under Subchapter II and relates to plastic finished products for sanitary ware. Heading 3922 covers sanitary ware of plastics, including baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware. 392290 covers other sanitary ware of plastics, i.e., plastic sanitary ware other than baths, shower-baths, sinks, wash-basins, and covers, such as plastic urinals, plastic flushing troughs, plastic toilet paper holders, etc. First 2 digits 39: indicates Chapter 39, plastics and articles thereof. Digits 3-4, 22: indicates heading 3922, i.e., sanitary ware of plastics. Digits 5-6, 90: indicates subheading 392290, i.e., other sanitary ware of plastics. This subheading is a residual subheading covering plastic sanitary ware not elsewhere specified. The product is sanitary ware of plastics and does not fall under 392210 (baths, shower-baths, sinks, wash-basins) or 392220 (bidets, lavatory pans, seats and covers), so it is classified under 392290. If made of ceramics, it would be classified under Chapter 69; if made of iron or steel, it would be classified under Chapter 73.
Chapter
Chapter 39 covers plastics and articles thereof, including plastics in primary forms, waste and scrap, semi-manufactures and various plastic finished products. This chapter is divided into two subchapters: Subchapter I (3901-3914) covers plastics in primary forms, and Subchapter II (3915-3926) covers plastic semi-manufactures and finished products. 392290 falls under Subchapter II and relates to plastic finished products for sanitary ware.
Heading
Heading 3922 covers sanitary ware of plastics, including baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware. 392290 covers other sanitary ware of plastics, i.e., plastic sanitary ware other than baths, shower-baths, sinks, wash-basins, and covers, such as plastic urinals, plastic flushing troughs, plastic toilet paper holders, etc.
Digit Breakdown
First 2 digits 39: indicates Chapter 39, plastics and articles thereof. Digits 3-4, 22: indicates heading 3922, i.e., sanitary ware of plastics. Digits 5-6, 90: indicates subheading 392290, i.e., other sanitary ware of plastics. This subheading is a residual subheading covering plastic sanitary ware not elsewhere specified.
Classification Basis
The product is sanitary ware of plastics and does not fall under 392210 (baths, shower-baths, sinks, wash-basins) or 392220 (bidets, lavatory pans, seats and covers), so it is classified under 392290. If made of ceramics, it would be classified under Chapter 69; if made of iron or steel, it would be classified under Chapter 73.
📝 Declaration Elements
Product Name: The specific name of the declared product, such as plastic urinal, plastic flushing trough, etc. Material: The type of plastic declared, such as polypropylene (PP), polyvinyl chloride (PVC), etc. Use: The specific use of the sanitary ware, such as bathroom, public toilet, etc. Brand: The brand name declared; if no brand, declare as 'no brand'. Model: The product model declared; if no model, declare as 'no model'. Specifications and Dimensions: The dimensions of the declared product, such as length, width, height, capacity, etc. Processing Method: The molding process declared, such as injection molding, blow molding, etc. Product Name: plastic urinal; Material: polypropylene (PP); Use: for public restrooms; Brand: no brand; Model: no model; Specifications and Dimensions: height 500mm x width 300mm x depth 200mm; Processing Method: injection molding. Mistakenly classifying plastic toilet seats and covers under 392290, when they should actually be classified under 392220. Mistakenly classifying ceramic sanitary ware under 392290, when it should actually be classified under Chapter 69. Failure to distinguish sanitary ware from plastic furniture, the latter being classified under 9403.
Product Name
The specific name of the declared product, such as plastic urinal, plastic flushing trough, etc.
⚠️ Declared generically as 'plastic sanitary ware' without specifying the exact item.
Material
The type of plastic declared, such as polypropylene (PP), polyvinyl chloride (PVC), etc.
⚠️ Declared only as 'plastic' without specifying the specific composition.
Use
The specific use of the sanitary ware, such as bathroom, public toilet, etc.
⚠️ Failure to state the use, resulting in ambiguous classification.
Brand
The brand name declared; if no brand, declare as 'no brand'.
⚠️ Omission of brand information or incorrect declaration.
Model
The product model declared; if no model, declare as 'no model'.
⚠️ Incomplete model declaration or inconsistency with the actual product.
Specifications and Dimensions
The dimensions of the declared product, such as length, width, height, capacity, etc.
⚠️ Failure to provide dimension information, affecting classification.
Processing Method
The molding process declared, such as injection molding, blow molding, etc.
⚠️ Failure to state the processing method.
Example： Product Name: plastic urinal; Material: polypropylene (PP); Use: for public restrooms; Brand: no brand; Model: no model; Specifications and Dimensions: height 500mm x width 300mm x depth 200mm; Processing Method: injection molding.
Common Mistakes：
Mistakenly classifying plastic toilet seats and covers under 392290, when they should actually be classified under 392220.
Mistakenly classifying ceramic sanitary ware under 392290, when it should actually be classified under Chapter 69.
Failure to distinguish sanitary ware from plastic furniture, the latter being classified under 9403.
🎯 Classification Logic
The core basis for classification is the product's material, use, and specific type. 392290 applies only to sanitary ware of plastics not listed under 392210 and 392220. It must be confirmed that the product is made of plastics and is used as sanitary ware. 392210 Plastic baths, shower-baths, sinks, wash-basins: 392210 covers baths, shower-baths, sinks, wash-basins, while 392290 covers other sanitary ware. 392220 Plastic bidets, lavatory pans, seats and covers: 392220 specifically refers to bidets, lavatory pans, seats and covers; 392290 does not include bidets, lavatory pans, seats and covers. 691010 Ceramic sanitary ware: Different material; ceramic ware is classified under Chapter 69, while plastic ware is classified under 3922. 732490 Iron or steel sanitary ware: Different material; iron or steel ware is classified under Chapter 73, while plastic ware is classified under 3922. Is it made of plastics? Is it sanitary ware? Are baths, shower-baths, sinks, and wash-basins excluded? Are bidets, lavatory pans, seats and covers excluded? Is it distinguished from plastic furniture?
Basis
The core basis for classification is the product's material, use, and specific type. 392290 applies only to sanitary ware of plastics not listed under 392210 and 392220. It must be confirmed that the product is made of plastics and is used as sanitary ware.
392210 covers baths, shower-baths, sinks, wash-basins, while 392290 covers other sanitary ware.
392220 - Plastic bidets, lavatory pans, seats and covers
392220 specifically refers to bidets, lavatory pans, seats and covers; 392290 does not include bidets, lavatory pans, seats and covers.
691010 - Ceramic sanitary ware
Different material; ceramic ware is classified under Chapter 69, while plastic ware is classified under 3922.
732490 - Iron or steel sanitary ware
Different material; iron or steel ware is classified under Chapter 73, while plastic ware is classified under 3922.
Self-Check：
✓ Is it made of plastics?
✓ Is it sanitary ware?
✓ Are baths, shower-baths, sinks, and wash-basins excluded?
✓ Are bidets, lavatory pans, seats and covers excluded?
✓ Is it distinguished from plastic furniture?
❓ FAQ
What is the difference between 392290 and 392220? 392220 specifically refers to plastic bidets, lavatory pans, seats and covers, while 392290 covers other plastic sanitary ware, such as urinals, flushing troughs, etc. If the product is a bidet, lavatory pan, seat or cover, it should be classified under 392220; otherwise, it is classified under 392290. How is the classification of plastic sanitary ware determined? First confirm that the material is plastic, then confirm that the use is sanitary ware, and then classify under 392210, 392220, or 392290 according to the specific type. If made of other materials, classify under the corresponding chapter. Under which code should a plastic urinal be classified? A plastic urinal does not fall under 392210 or 392220 and should be classified under 392290. When declaring, elements such as material, use, brand, and model must be specified. Under which code should a ceramic wash-basin be classified? A ceramic wash-basin should be classified under Chapter 69, specifically 69101000. A plastic wash-basin is classified under 392210. What are the declaration elements for 392290? Generally include product name, material, use, brand, model, specifications and dimensions, processing method, etc. The specific requirements are subject to customs requirements, and complete and accurate declaration is required. How can the tariff rate for plastic sanitary ware be checked? It can be checked through the General Administration of Customs website or the customs tariff schedule. Rates vary depending on trade agreements, country of origin, etc. It is recommended to use official inquiry tools. What are the consequences of incorrect classification? Incorrect classification may lead to tariff differences, late fees, fines, and even affect enterprise credit. It is recommended to consult a professional customs broker or customs authority. How can plastic sanitary ware be distinguished from plastic furniture? Sanitary ware is used in bathrooms, toilets, etc., such as urinals and flushing troughs; furniture is used in homes, offices, etc., such as plastic tables and chairs. Distinguish based on use and design.
Q: What is the difference between 392290 and 392220?
A: 392220 specifically refers to plastic bidets, lavatory pans, seats and covers, while 392290 covers other plastic sanitary ware, such as urinals, flushing troughs, etc. If the product is a bidet, lavatory pan, seat or cover, it should be classified under 392220; otherwise, it is classified under 392290.
Q: How is the classification of plastic sanitary ware determined?
A: First confirm that the material is plastic, then confirm that the use is sanitary ware, and then classify under 392210, 392220, or 392290 according to the specific type. If made of other materials, classify under the corresponding chapter.
Q: Under which code should a plastic urinal be classified?
A: A plastic urinal does not fall under 392210 or 392220 and should be classified under 392290. When declaring, elements such as material, use, brand, and model must be specified.
Q: Under which code should a ceramic wash-basin be classified?
A: A ceramic wash-basin should be classified under Chapter 69, specifically 69101000. A plastic wash-basin is classified under 392210.
Q: What are the declaration elements for 392290?
A: Generally include product name, material, use, brand, model, specifications and dimensions, processing method, etc. The specific requirements are subject to customs requirements, and complete and accurate declaration is required.
Q: How can the tariff rate for plastic sanitary ware be checked?
A: It can be checked through the General Administration of Customs website or the customs tariff schedule. Rates vary depending on trade agreements, country of origin, etc. It is recommended to use official inquiry tools.
Q: What are the consequences of incorrect classification?
A: Incorrect classification may lead to tariff differences, late fees, fines, and even affect enterprise credit. It is recommended to consult a professional customs broker or customs authority.
Q: How can plastic sanitary ware be distinguished from plastic furniture?
A: Sanitary ware is used in bathrooms, toilets, etc., such as urinals and flushing troughs; furniture is used in homes, offices, etc., such as plastic tables and chairs. Distinguish based on use and design.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.